Finding 615826 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-20

AI Summary

  • Core Issue: The County failed to submit 17 out of 19 monthly reports and 9 out of 11 quarterly reports on time for the Emergency Rental Assistance Program.
  • Impacted Requirements: Compliance with 2 CFR Part 200, which mandates timely reporting and effective internal controls for federal awards.
  • Recommended Follow-Up: Implement stronger internal controls to ensure all required reports are submitted by deadlines and maintain evidence of submissions.

Finding Text

2022-003 ? Emergency Rental Assistance Program (21.023) - Reporting Criteria: 2 CFR Part 200 requires that non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County?s compliance with the reporting requirements of the Emergency Rental Assistance Program (?ERAP?), we noted the following instance of noncompliance: Out of nineteen (19) monthly reports tested, seventeen (17) were not submitted by the due date, which is the 15th day of the subsequent month. Out of eleven (11) quarterly reports tested, the County was unable to produce evidence that one of the quarterly reports had been filed. Additionally, nine (9) of the required quarterly reports were submitted after the due date, which is the 15th day of the month following the end of the quarter. Cause: The County?s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the ERAP grant. Effect: The County did not meet the reporting requirements of the ERAP grant. Seventeen (17) monthly reports were not filed timely, eleven (11) quarterly reports were not filed timely, and the County could not produce evidence of one quarterly filing. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

Categories

Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 39384 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.33M
21.023 Emergency Rental Assistance Program $14.74M
97.044 Assistance to Firefighters Grant $885,969
14.231 Emergency Solutions Grant Program $663,219
93.563 Child Support Enforcement $581,367
16.585 Drug Court Discretionary Grant Program $483,186
16.738 Edward Byrne Memorial Justice Assistance Grant Program $284,056
21.000 Federal Equitable Sharing Agreement $222,067
14.239 Home Investment Partnerships Program $168,019
16.922 Equitable Sharing Program $137,069
20.205 Highway Planning and Construction $133,267
16.034 Coronavirus Emergency Supplemental Funding Program $115,000
93.667 Social Services Block Grant $94,514
93.556 Promoting Safe and Stable Families $79,365
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $71,927
93.588 Children's Justice Grants to States $56,037
16.575 Crime Victim Assistance $51,069
97.067 Homeland Security Grant Program $25,658
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $22,539
14.218 Community Development Block Grants/entitlement Grants $21,618
93.052 National Family Caregiver Support, Title Iii, Part E $9,497
97.039 Hazard Mitigation Grant $136